كتاب الجزية والموادعة
Jizyah and Mawaada'ah
Chapter: The sin of a person who makes a covenant and then proves treacherous
بَابُ إِثْمِ مَنْ عَاهَدَ ثُمَّ غَدَرَ
Sahih al-Bukhari 3180
Narrated Sa`id:
Abu Huraira once said (to the people), "What will your state be when you can get no Dinar or Dirhan (i.e. taxes from the Dhimmis)?" on that someone asked him, "What makes you know that this state will take place, O Abu- Hu raira?" He said, "By Him in Whose Hands Abu Huraira's life is, I know it through the statement of the true and truly inspired one (i.e. the Prophet)." The people asked, "What does the Statement say?" He replied, "Allah and His Apostle's asylum granted to Dhimmis, i.e. non-Muslims living in a Muslim territory) will be outraged, and so Allah will make the hearts of these Dhimmis so daring that they will refuse to pay the Jizya they will be supposed to pay."
قَالَ أَبُو مُوسَى حَدَّثَنَا هَاشِمُ بْنُ الْقَاسِمِ، حَدَّثَنَا إِسْحَاقُ بْنُ سَعِيدٍ، عَنْ أَبِيهِ، عَنْ أَبِي هُرَيْرَةَ ـ رضى الله عنه ـ قَالَ كَيْفَ أَنْتُمْ إِذَا لَمْ تَجْتَبُوا دِينَارًا وَلاَ دِرْهَمًا فَقِيلَ لَهُ وَكَيْفَ تَرَى ذَلِكَ كَائِنًا يَا أَبَا هُرَيْرَةَ قَالَ إِيْ وَالَّذِي نَفْسُ أَبِي هُرَيْرَةَ بِيَدِهِ عَنْ قَوْلِ الصَّادِقِ الْمَصْدُوقِ‏.‏ قَالُوا عَمَّ ذَاكَ قَالَ تُنْتَهَكُ ذِمَّةُ اللَّهِ وَذِمَّةُ رَسُولِهِ صلى الله عليه وسلم، فَيَشُدُّ اللَّهُ عَزَّ وَجَلَّ قُلُوبَ أَهْلِ الذِّمَّةِ، فَيَمْنَعُونَ مَا فِي أَيْدِيهِمْ‏.‏
Reference : Sahih al-Bukhari 3180
In-book reference : Book 58, Hadith 22
USC-MSA web (English) reference : Vol. 4, Book 53, Hadith 404
  (deprecated numbering scheme)